This study aims to examine how much influence Earning Per Share, Profitability, and Solvability with Corporate Governance as a moderating variable. The population of this study was 71 companies listed on the Indonesia Stock Exchange (IDX) with a sample of 30 companies during 2013-2017. This study uses purposive sampling. The data analysis technique used in this study is multiple linear regression analysis.From this study the conclusions are as follows: Earning Per Share variable shows the results that have a positive and significant effect on stock prices, Profitability and Solvability shows no effect on Stock Prices, Earning Per Share which is moderated by Corporate Governance, Profitability moderated by Corporate Governance and Solvability moderated by Corporate Governance shows results that have no significant effect on stock prices. In further research, it is expected to be able to add independent variables to be able to explain what is the influence of the dependent variable, namely stock prices, and add all public companies to become research and replace the proxy of each variable to get better research results.
Purpose: This paper aims to examine the determinants of the Price Earning Ratio of LQ45 Companies listed on the Indonesia Stock Exchange 2016-2021. Theoretical framework: Price Earning Ratio (PER) is a comparison between market price per share and earnings per share, PER is the ratio used by investors to value a company's shares, Price Earning Ratio (PER ) as a way of valuation to find out the true value of shares of a company. This PER is used to analyze stock prices that show unreasonable prices, (Fahmi, 2016) . Meanwhile, (Wahyudiono, 2014) Price Earning Ratio (PER) is a ratio that shows the comparison between the price of shares in the primary market offered compared to the income received. Design/Methodology/Approach: Sampling in this study was carried out by purposive sampling, meaning that the sample selection method was selected based on judgment sampling, which means the selection of samples was not random, the information obtained with certain considerations. Using Panel Data regression to determine the determinants of the Price Earning Ratio in LQ45 companies in Indonesia from 2016 to 2021. Findings: This study reveals that the five determinants of the Price Earning Ratio (Debt to Equity Ratio, Return On Assets, Firm Size, Sales, and Dividend) have a significant effect on the price earning ratio. The Debt to Equity Ratio has a positive correlation with the Price Earning Ratio, while Return On Assets, Firm Size, Sales and Dividend has a negative correlation with the Price Earning Ratio. In addition, one other variable, the current ratio, has no significant effect on the Price Earning ratio. The shares of SMGR, ASII, HMSP, TLKM, BBCA are the most expensive shares when viewed from the ratio of share prices to earnings, and shares of TKIM, ITMG, INKP, ADRO, PGAS are the cheapest share prices when viewed from the ratio of share prices to company profits period 2016-2021 Research, practical & social implications: where the findings of this study prove that ROA, Sales, and Dividend have a significant negative effect on PER, meaning that if a company wants a share price ratio (PER) value that is attractive to investors (the lower the PER the more attractive it is to investors), then the company must increase profits, sales growth and the value of the company's cash dividends. Furthermore, for investors, the findings of this study prove that SMGR, ASII, HMSP, TLKM, BBCA shares are the most expensive stock prices when viewed from the ratio of share price to earnings earned during the 2016-2021 period. And TKIM, ITMG, INKP, ADRO, PGAS shares are the cheapest share prices when viewed from the ratio of share prices to company profits for the 2016-2021 period. So this will be a consideration for investors in choosing the best stock portfolio for stock investment on the Exchange. Originality/Value: LQ45 companies listed on the Indonesia Stock Exchange for the period 2016-2021 were recruited as the research sample. However, the controversy and inconsistency of the results is debatable.
The purpose of this study is to the description of employee perception about performance appraisal, financial compensation, and job statisfaction, to indentify and analyze the influence employee perceptions about of performance appraisal toward financial compensation, to identify and analyze the influence of employee perceptions about performance appraisal toward job satisfaction, to identify and analyze the influence financial compensation toward job satisfaction, and to identify and analyze the influence of employee perception about performance appraisal toward job satisfaction through financial compensation. The type used in this study is descriptive causative research. The population in this study were all employees of PT. Semen Padang totaling 1551 permanent employees. The sample in this study was 192 questionnaires from 318 questionnaires distributed, and using cluster random sampling. The Data were analyzed with the help of Amos software version 22. The results of this study concluded that employee perceptions of performance appraisals significant effect on financial compensation, employee perceptions of performance appraisal effect significant on job satisfaction, financial compensation significant effect on employee job satisfaction, employee perceptions of performance appraisal significantly influence employee satisfaction through financial compensation.
Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar Pengaruh Kualitas Produk dan Promosi Terhadap Kepuasan Konsumen dan seberapa besar Pengaruh Kualitas Produk, Promosi dan Kepuasan Konsumen Terhadap Minat Beli pada PT. Menara Agung. Teknik pengumpulan data menggunakan kuesioner, jumlah sampel pada penelitian ini yaitu 100 responden, jenis penelitian kuantitatif. yang digunakan adalah analisis jalur (Path Analysis) menggunakan SPSS 22. Hasil peneitian didapatkan Kualitas Produk dan Promosi secara parsial berpengaruh signifikan terhadap Kepuasan Konsumen pada PT. Menara Agung. Dan juga didapatkan Kualitas Produk, Promosi dan Kepuasan Konsumen secara parsial berpengaruh signifikan terhadap Minat Beli pada PT. Menara Agung. Kepuasan Konsumen (Z) memediasi hubungan antara Kualitas Produk (X1) terhadap Minat Beli (Y). Kepuasan Konsumen (Z) tidak memediasi hubungan antara Promosi (X2) terhadap Minat Beli (Y)
Penelitian ini bertujuan untuk menganalisis CSR, capital intensity, leverage, profitabilitas, agresivitas pajak dan dewan komisaris independen pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Selain itu juga menganalisis pengaruh secara simultan dan parsial antara CSR, capital intensity, leverage, profitabilitas dan dewan komisaris independen terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Metode analisis yang digunakan adalah pengujian statistik deskriptif dan analisis regresi data panel dengan menggunakan software Eviews versi 10. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan diperoleh sebanyak 57 perusahaan manufaktur dengan periode penelitian selama lima tahun yaitu tahun 2016-2020. Hasil penelitian ini menunjukkan bahwa secara parsial CSR dan profitabilitas tidak berpengaruh negative dan signifikan terhadap agresivitas pajak, capital intensity dan leverage secara parsial tidak berpengaruh positif dan signifikan terhadap agresivitas pajak, CSR berpengaruh positif dan signifikan terhadap agresivitas pajak yang dimoderasi oleh dewan komisaris independen serta penggunaan dewan komisaris independen memperkuat hubungan csr terhadap agresivitas pajak, capital intensity tidak perbengaruh positif dan signifikan terhadap agresivitas pajak yang dimoderasi oleh dewan komisaris independen serta penggunaan dewan komisaris independen memperlemah pengaruh capital intensity terhadap agresivitas pajak, leverage secara parsial berpengaruh positif dan signifikan terhadap agresivitas pajak serta penggunaan dewan komisaris independen memperkuat pengaruh leverage terhadap agresivitas pajak dan profitabilitas berpengaruh negatif dan signifikan terhadap agresivitas pajak yang dimoderasi dengan dewan komisaris independen serta penggunaan dewan komisaris independen memperlemah pengaruh profitabilitas terhadap agresivitas pajak.
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